|Model City Tax Code||City Profile|
Tucson, AZ Post Office Box 27210, 85726
Amendments or Special Provisions:
1. Imposes a 4% transient rental tax on rent from persons renting accommodations for less than 30 consecutive days and a $1 per night charge per room rented, but not as a part of the model tax code. Effective July 1, 2003 the tax rate increased to 6%. Effective July 1, 2009, the per room per night surcharge will be $2.
2. Regulation 19-310.1 is added as follows: (effective January 1, 2008)
Reg. 19-310.1. Proration of initial annual license fee.
Licensees, subject to the provisions of Section 19-310(d), whose initial application for a privilege license is received by the tax collector after January 1, 2008, will be subject to an initial annual license fee imposed by Section 19-31O(a) on a proration schedule as follows: